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Alabama Tax Resources

Governor: Bob Riley
Income Tax Revenue (2007): $8,868,314,000.00
Alabama Population 4,626,595

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Free E-Filing for Alabama with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Alabama. Alabama is a sponsor of the Free File program therefore Alabama's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

Alabama Mailing Address

Wondering where to mail your Alabama taxes? Here's the address:

If you are not making a payment, mail your return to:
Alabama Department of Revenue
P. O. Box 154
Montgomery, AL 36135-0001

If you are making a payment, mail your return, Form 40V, and payment to:
Alabama Department of Revenue
P. O. Box 2401
Montgomery, AL 36140-0001



Alabama Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Alabama.

Alabama Residents

If you are a Alabama resident and have an income of over $5250 (or $10500 if you’re a married couple filing jointly) you will need to file a Alabama income tax return. To file your return you may use either Form-40A (attached below) or Form-40 (attached below). You may use Form-40A (attached below) if you were a resident for the entire year, you don’t itemize deductions, you don’t claim adjustments to income, you are not filing Schedules C,D,E, or F, and you are not claiming a credit for taxes paid to different state. If you do not meet all the conditions of Form-40A (attached below) you will need to use Form-40 (attached below).

Related Tax Forms

  • Form-40A - Alabama Individual Income Tax Return
  • Form 40 - 2009 Alabama Individual Income Tax Return

Alabama Residents who lived in Alabama for part of the year

If you moved into or out of Alabama during the tax year you are considered a part-year resident of Alabama. Part-year residents must report all income while they were a resident of Alabama that exceeds $5250 (or $10500 if you’re a married couple filing jointly), no matter where is was earned. Part year residents of Alabama must also report all income made while not a resident from Alabama that was earned from Alabama sources and exceeds $1,500 (or $3,000 and married and filing jointly). For filing requirements while a resident see the Alabama Residents or Residents That Work In Another State sections. For filing requirements while a nonresident see Nonresident Who Sold Property or Nonresident Working In State sections.

Alabama Residents who work in another state

If you are a Alabama resident and have an income of over $5250 (or $10500 if you’re a married couple filing jointly) you will need to file a Alabama income tax return. If you are a resident of Alabama who worked in another state you will need to file your return using Form-40.

To avoid dual taxation complete Schedule CR and attach it to your W-2, Alabama return, and the other state’s return. If you had to pay taxes to more than one other state you will have to work out how much to pay to each state and the size of your total Alabama credit by using Schedule CR (see page 21 for an example).

Related Tax Forms

  • Schedule CR Worksheet - Additional Worksheet for Credit for Taxes Paid to Other States (Form 40)
  • Form 40 - 2009 Alabama Individual Income Tax Return
  • Form-40A - Alabama Individual Income Tax Return

Nonresidents who work in Alabama

If you are a nonresident of Alabama that made more than $1,500 (or $3,000 and married and filing jointly) of taxable income from Alabama sources you must file a nonresident return. Taxable income includes income such as wages, commission, or salaries. You will use Form 40NR (see attached) to file your return.

Related Tax Forms

  • Form-40NR - Alabama Individual Nonresident Income Tax Return

Nonresidents who sold property in Alabama

If you are a nonresident of Alabama that made more than $1,500

(or $3,000 and married and filing jointly) of taxable income from Alabama sources you must file a nonresident return. Taxable income includes the sale of income. You will use Form 40NR (see attached) to file your return. For additional information on filing Form-40NR see Form-40NR Instructions.

Related Tax Forms

  • Form-40NR - Alabama Individual Nonresident Income Tax Return

Alabama Tax Forms

  • Form-40A - Alabama Individual Income Tax Return
  • Form-40NR - Alabama Individual Nonresident Income Tax Return
  • Form 40 - 2009 Alabama Individual Income Tax Return
  • Tax Table - 2009 Alabama Individual Income Tax Table
  • Schedule CR Worksheet - Additional Worksheet for Credit for Taxes Paid to Other States (Form 40)
  • Schedule D & E - Profit from Sale of Real Estate, Stocks, Bonds, etc. and Income from Pensions, Annuities, Rents, Royalties, Partnerships, S Corporations, Estates & Trusts (Form 40)
  • Form 4952A - Investment Interest Expense Deduction
  • Schedule OC - Other Available Credits
  • Standard Deduction Chart - Standard Deduction Chart
  • Schedule A, B, CR & DC - Itemized Deductions, Interest and Dividend Income,Credit for Taxes Paid to Other States and Donation Checkoffs (Form 40)

Relevant Links